Analisis Faktor-Faktor Yang Mempengaruhi Audit Judgement

(Studi Empiris Pada KAP Di Medan)

  • Wenny Anggeresia Ginting universitas prima indonesia

Abstract

The research objective was to examine and analyze the effect of auditor knowledge, task complexity and professional skepticism on audit judgment on KAP in Medan. The population used in this study was 22 Public Accounting Firms registered on IAPI. The sample used was 80 auditors. The method of data analysis uses multiple linear regression analysis. The results of the study as well as the conclusions of this study are pressure obedience, task complexity and professional skepticism have a significant effect on judgment audits in KAP in Medan with the results of the determination coefficient test showing 36.5% of the variation of the dependent audit audit variable which can be explained by the auditor's independent knowledge variable , task complexity and professional skepticism while the remaining 33.5% is explained by other variables not used in this study. Partially the auditor's knowledge and task complexity have a negative and significant effect on the Audit Judgment on KAP in Medan while professional skepticism has a positive and significant effect on the audit judgment on KAP in Medan.  

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Published
2019-07-15
How to Cite
Ginting, W. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Audit Judgement. ATESTASI : Jurnal Ilmiah Akuntansi, 2(1), 31-40. https://doi.org/10.33096/atestasi.v2i1.124
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